Analysis of Tax Dispute Resolution Consultant

Job Description

Deloitte Consulting LLP seeks a short-term Consultant remotely, through teleworking help the Ministry of Finance and the reform task force to develop new Tax Dispute Resolution model that best fits the country’s needs, and is feasible to be implemented, taking into consideration all local constraints for its USAID-funded Economic Governance Program.

The USAID Economic Governance Program (the Program) assists Ministry of Finance of Georgia (MOF) and Revenue Service (RS) to implement tax dispute resolution (TDR) related reforms.

Earlier this year the Program conducted systems approach value chain analysis (“assessment”) of the TDR system in Georgia. The assessment confirmed that current TDR system cannot cope with the present number of cases; some taxpayers have to wait for months and even years for their cases to be resolved. Despite the extended process, the final decisions are often too vague and cannot be enforced. The assessment found that, in addition to the already stated flaws in the TDR system, many disputes are triggered by substandard quality tax audits, deficiencies in tax methodology/legislation, and other factors.

For the successful implementation of the reform, two major intervention areas were identified: 1) reducing avoidable disputes by corrective measures at the tax administration level and 2) aligning the TDR system with international best practices so it is more efficient, effective, fair, and able to cope with a larger number of cases.

In order to ensure private sector’s involvement in the reform process the Program set up the public-private task force and organized two workshops. Sector representatives and government officials discussed existing problems with the TDR system and proposed changes to the TDR system at the workshops. The deputy finance minister in charge of tax disputes presented initial concept of TDR model.

Under this scope of work (SOW), the Consultant will assess the proposed TDR model and make a comparative analysis with select countries’ TDR systems. Based on this analysis, the Consultant will propose improvements to the model, if needed, or offer an alternative model to be discussed with the GOG and the private sector.

The objective of this consultancy is to help the MOF and the reform task force to develop new TDR model that best fits the country’s needs, and is feasible to be implemented, taking into consideration all local constraints.

Under this SOW, the Consultant shall perform, but not necessarily be limited to, the following tasks:

1. In consultation with the Program, select TDR models from two to three countries, which are comparable to Georgia.
2. Provide detailed descriptions of the TDR models (advantages/disadvantages).
3. Suggest improvements to the draft TDR model proposed by the MOF based on the above-mentioned research.

During the analysis, the following principles should be researched/questions answered:

• What factors are critical for the TDR system to function efficiently (important factors are timing and quality of resolution)?
• What are the TDR mechanisms that ensure the quality of the decisions?
• What safeguards are in place to ensure the independence of the TDR? (e.g., can an acceptable level of independence be achieved if the TDR body remains under the control of the executive branch, namely the MOF?)
• How does the current level of tax disputes in Georgia compare with similar countries in terms of active taxpayers?
• What are the critical preconditions to ensure the TDR is fair, objective, equal, and impartial?

We are seeking candidates with the following qualifications:

• Bachelor’s degree in tax, economics, accounting, law or other related fields (Master’s preferred)
• Minimum 7 years of proven experience in tax disputes
• Consulting experience in tax dispute reforms
• Preferably working experience in OECD member countries
• Excellent presentation and interpersonal skills

The anticipated period of performance of this position is February 15, 2021 – May 31, 2021. If you are interested, please email your CV with the Cover Letter to mholland@deloitte.com, elberg@deloitte.com and info@egp.ge before 11:59PM EST on December 30, 2020.

About the Organization

Overview
Deloitte LLP is the U.S. member firm of Deloitte Touche Tohmatsu and services are provided by its subsidiaries (the Deloitte U.S. Entities), including Deloitte & Touche LLP, which provides audit, assurance and risk management related services, Deloitte Consulting LLP, which provides strategy, operations, technology, systems, outsourcing and human capital consulting services, Deloitte Financial Advisory Services LLP.

Deloitte Consulting LLP (Deloitte Consulting) is one of the world’s leading consulting firms for business strategy, operations, technology, and human resources planning. Deloitte Consulting provides services that are designed to bring together the unique experience, scale, and capabilities of their professionals to help clients in their efforts to address their most complex business problems.

The Emerging Market sector of Deloitte Consulting works with clients to implement economic reforms, support financial and private sector growth, and develop capacity.